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[Cites 0, Cited by 0] [Section 114F(5)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(5)(h) in Income Tax Rules, 1962

(h)a trust established under any law for the time being in force to the extent that the trustee of the trust is a reporting financial institution and reports all information required to be reported under rule 114G with respect to all reportable accounts of the trust;